HS Code 33074900
Preparations For Deodorizing Rooms, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33074900 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Preparations For Deodorizing Rooms, Nes is classified under HS code 33074900, which sits in heading 3307 (Perfumery, cosmetic or toilet preparations; pre-shave, shaving, after-shave, bath preparations; personal deodorants and depilatories; room deodorisers, perfumed or not with disinfectant properties or not) of chapter 33 (Essential oils and resinoids; perfumery, cosmetic or toilet preparations).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 135.91%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 33074900 in 6 of 6 months, totalling 186,549 kg at an assessable value of BDT 65,701,284. That is an average of BDT 352 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,999th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,207 kg | BDT 5,820,035 | BDT 383 |
| January 2026 | 67,146 kg | BDT 26,468,439 | BDT 394 |
| February 2026 | 29,890 kg | BDT 10,484,207 | BDT 351 |
| March 2026 | 10,834 kg | BDT 4,496,107 | BDT 415 |
| April 2026 | 48,128 kg | BDT 14,067,322 | BDT 292 |
| May 2026 | 15,344 kg | BDT 4,365,174 | BDT 284 |
Bonded imports. A further 100 kg worth BDT 96,156 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 33 contains 33 tariff lines, averaging 122.71%. At 135.91%, 33074900 sits above that average by 13.2 percentage points. It is the 14th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 74.83 points.
This line carries supplementary duty of 30%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.